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Kế toán quốc tế 2. Chương 2, The Presentation of Financial Statement (IAS 1) / Phạm Minh Vương
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Mô tả chi tiết
1
Chapter 2
The Presentation of
Financial Statement (IAS 1) 1 Chapter’s objectives
• Explain the structure and content of financial statement.
• Explain the structure of financial position statement,
comprehensive incomes statement, statement of changes in
equity, statement of cash flows and notes of financial statement
in according to IAS 1. 2
•Topic 2.1: Structure and content of financial
statement
•Topic 2.2: Financial position statement,
comprehensive incomes statement,
statement of changes in equity, statement of
cash flows and notes of financial statement
in according to IAS 1. 3 Topic 2.1
Structure and content of
financial statement 4 Objectives
• Identify complete set of financial
statements.
• Familiarise the general requirements
of IAS 1.
• Explain the structure and content of
financial statement. 5 Content 6
Complete set
of financial
statements
IAS 1
Structure of
financial
statement